Nhận thức về vai trò của kế toán quản trị môi trường dưới góc nhìn từ các nhân tố tình huống
Nội dung chính của bài viết
Tóm tắt
Trong những năm gần đây, khi vấn đề phát triển bền vững được đặt lên hàng đầu thì kế toán quản trị môi trường nhận được nhiều sự quan tâm từ các bên liên quan. Dù vậy, tình hình sử dụng kế toán quản trị môi trường của các doanh nghiệp tại Việt Nam lại chưa tương ứng với sự mong đợi đó. Dựa trên lý thuyết tình huống, bài nghiên cứu này tác giả tìm hiểu sự tác động của 4 nhân tố tình huống quy mô, ngành, chiến lược môi trường và sự hỗ trợ của cấp trên đối với nhận thức của kế toán viên ở 210 doanh nghiệp đối với vai trò của kế toán quản trị môi trường. Kết quả cho thấy, ngoài nhân tố chiến lược môi trường, các nhân tố còn lại đều có tác động đến nhận thức của kế toán viên về vai trò của kế toán quản trị môi trường. Đây là cơ sở để các bên liên quan, đặc biệt là Chính phủ, các nhà quản lý doanh nghiệp có những chính sách, chiến lược phù hợp để tạo ra một môi trường kinh doanh phù hợp, vừa đảm bảo mục tiêu hoạt động, vừa phát triển bền vững trong thời gian sắp tới.
Chi tiết bài viết
Từ khóa
Kế toán quản trị môi trường, Nhận thức, Nhân tố tình huống, Phát triển bền vững
Tài liệu tham khảo
Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27. https://doi.org/10.1016/j.bar.2007.11.003
Adams, C., & Zutshi, A. (2004). Corporate social responsibility: why business should act responsibly and be accountable. Australian Accounting Review, 14(34), 31-39. https://doi.org/10.1111/j.1835-2561.2004.tb00238.x
Anderson, J. C., & Gerbing, D. W. J. P. b. (1988). Structural equation modeling in practice: A review and recommended two-step approach. 103(3), 411. https://doi.org/10.1037/0033-2909.103.3.411
Baird, K., Harrison, G., & Reeve, R. (2007). Success of activity management practices: the influence of organizational and cultural factors. Accounting & Finance, 47(1), 47-67. https://doi.org/10.1111/j.1467-629x.2006.00195.x
Banerjee, S. B., Iyer, E. S., & Kashyap, R. K. (2003). Corporate environmentalism: Antecedents and influence of industry type. Journal of Marketing, 67(2), 106-122. https://doi.org/10.1509/jmkg.67.2.106.18604
Bouma, J. J., & van der Veen, M. (2002). Wanted: a theory for environmental management accounting. In Environmental management accounting: Informational and institutional developments (pp. 279-290). Springer. https://doi.org/10.1007/0-306-48022-0_22
Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting—Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(27), 39-50. https://doi.org/10.1111/j.1835-2561.2002.tb00202.x
Burritt, R. L., Herzig, C., & Tadeo, B. D. (2009). Environmental management accounting for cleaner production: the case of a Philippine rice mill. Journal of Cleaner production, 17(4), 431-439. https://doi.org/10.1016/j.jclepro.2008.07.005
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, 33(7-8), 836-863. https://doi.org/10.1016/j.aos.2008.01.003
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner production, 41, 163-173. https://doi.org/10.1016/j.jclepro.2012.10.007
Darnall, N., Henriques, I., & Sadorsky, P. (2008). Do environmental management systems improve business performance in an international setting? Journal of International Management, 14(4), 364-376. https://doi.org/10.1016/j.intman.2007.09.006
Deegan, C. (2003). Environmental management accounting: An introduction and case studies for Australia. Institute of Chartered Accountants in Australia.
Dent, J. F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, Organizations and Society, 15(1-2), 3-25. https://doi.org/10.1016/0361-3682(90)90010-R
Dillman, D. A. (2011). Mail and Internet surveys: The tailored design method--2007 Update with new Internet, visual, and mixed-mode guide. John Wiley & Sons.
Drazin, R., & Van de Ven, A. H. (1985). Alternative forms of fit in contingency theory. Administrative Science Quarterly, 514-539. https://doi.org/10.2307/2392695
Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. https://doi.org/10.1108/09513571011080180
Frost, G. R., & Seamer, M. (2002). Adoption of environmental reporting and management practices: an analysis of New South Wales public sector entities. Financial Accountability & Management, 18(2), 103-127. https://doi.org/10.1111/1468-0408.00147
Frost, G. R., & Wilmshurst, T. D. (2000). The Adoption of Environment‐related management accounting: an analysis of corporate environmental sensitivity. Accounting Forum, 24(4), 344-365. https://doi.org/10.1111/1467-6303.00045
Gale, R. (2006). Environmental management accounting as a reflexive modernization strategy in cleaner production. Journal of Cleaner Production, 14(14), 1228-1236. https://doi.org/10.1016/j.jclepro.2005.08.008
Gunarathne, A. N., Lee, K. H., & Hitigala Kaluarachchilage, P. K. (2021). Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting. Business Strategy and the Environment, 30(2), 825-839. https://doi.org/10.1002/bse.2656
Herzig, C., Viere, T., Schaltegger, S., & Burritt, R. L. (2012). Environmental management accounting: case studies of South-East Asian companies. Routledge.
Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619-626. https://doi.org/10.1016/j.sbspro.2015.01.411
Jasch, C., & Savage, D. E. (2008). The IFAC international guidance document on environmental management accounting. In Environmental Management Accounting for Cleaner Production (pp. 321-336). Dordrecht: Springer Netherlands.
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner production, 11(6), 667-676. https://doi.org/10.1016/s0959-6526(02)00107-5
Kline, R. B. (2016). Principles and practice of structural equation modeling. Guilford publications.
Kokubu, K., & Nashioka, E. (2005). Environmental management accounting practices in Japan. In Implementing Environmental Management Accounting: Status and Challenges (pp. 321-342). Springer.
Kokubu, K., Nashioka, E., Saio, K., & Imai, S. (2003). Two governmental initiatives on environmental management accounting and corporate practices in Japan. In Environmental management accounting—Purpose and progress (pp. 89-113). Springer.
Mokhtar, N., Jusoh, R., & Zulkifli, N. (2016). Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs). Journal of Cleaner Production, 136, 111-122. https://doi.org/10.1016/j.jclepro.2016.01.085
Nguyễn Thị Hằng Nga (2019). Các nhân tố ảnh hưởng đến thực hiện kế toán quản trị môi trường tại các doanh nghiệp sản xuất ở Việt Nam - Nghiên cứu cho các tỉnh thành khu vực phía Nam. Trường Đại học Kinh tế Thành phố Hồ Chí Minh.
Nguyễn Thị Minh Trâm (2021). Các nhân tố ảnh hưởng đến việc vận dụng kế toán quản trị môi trường tại các doanh nghiệp sản xuất trên địa bàn Thành phố Hồ Chí Minh. Trường Đại học Kinh tế Thành phố Hồ Chí Minh.
Nguyễn Thị Ngọc Oanh (2016). Các nhân tố ảnh hưởng đến ý định áp dụng kế toán quản trị môi trường (EMA) tại các doanh nghiệp sản xuất khu vực phía Nam Việt Nam. Trường Đại học Kinh tế Thành phố Hồ Chí Minh.
Otley, D. T. (1980). The contingency theory of management accounting: achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-428. https://doi.org/10.1007/978-1-4899-7138-8
Papaspyropoulos, K. G., Blioumis, V., Christodoulou, A. S., Birtsas, P. K., & Skordas, K. E. (2012). Challenges in implementing environmental management accounting tools: the case of a nonprofit forestry organization. Journal of Cleaner Production, 29, 132-143. https://doi.org/10.1016/j.jclepro.2012.02.004
Parker, L. D. (1997). Accounting for environmental strategy: cost management, control and performance evaluation. Asia-Pacific Journal of Accounting, 4(2), 145-173. https://doi.org/10.1080/10293574.1997.10510518
Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763-773. https://doi.org/10.1016/S0361-3682(02)00028-4
Phan, T. N., Baird, K., & Su, S. (2017). The use and effectiveness of environmental management accounting. Australasian Journal of Environmental Management, 24(4), 355-374. https://doi.org/10.1080/14486563.2017.1354235
Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies. Journal of Applied Psychology, 88(5), 879-903. https://doi.org/10.1037/0021-9010.88.5.879
Qian, W., Burritt, R., & Monroe, G. (2011). Environmental management accounting in local government: A case of waste management. Accounting, Auditing & Accountability Journal, 24(1), 93-128. https://doi.org/10.1108/09513571111098072
Qian, W., & Burritt, R. L. (2009). Contingency Perspectives on Environmental Accounting: An Exploratory Study of Local Government. Accounting, Accountability & Performance, 15(2), 39-70.
Rikhardsson, P. M. (2017). Information systems for corporate environmental management accounting and performance measurement. In Sustainable Measures (pp. 132-150). Routledge.
Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting: issues, concepts and practice. Greenleaf Publishing.
Schaltegger, S., & Csutora, M. (2012). Carbon accounting for sustainability and management. Status quo and challenges. Journal of Cleaner production, 36, 1-16. https://doi.org/10.1016/j.jclepro.2012.06.024
Tung, A., Baird, K., & Schoch, H. P. (2011). Factors influencing the effectiveness of performance measurement systems. International Journal of Operations & Production Management, 31(12), 1287-1310. https://doi.org/10.1108/01443571111187457
Venturelli, A., & Pilisi, A. (2005). Environmental Management Accounting in Small and Medium-Sized Enterprises. In Implementing Environmental Management Accounting: Status and Challenges (pp. 207-235). Springer.
Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10-26. https://doi.org/10.1108/09513570010316126
Xiaomei, L. (2004). Theory and practice of environmental management accounting. International Journal of Technology Management & Sustainable Development, 3(1), 47-57. https://doi.org/10.1386/ijtm.3.1.47/0
Yakhou, M., & Dorweiler, V. P. (2004). Environmental accounting: an essential component of business strategy. Business Strategy and the Environment, 13(2), 65-77. https://doi.org/10.1002/bse.395
Adams, C., & Zutshi, A. (2004). Corporate social responsibility: why business should act responsibly and be accountable. Australian Accounting Review, 14(34), 31-39. https://doi.org/10.1111/j.1835-2561.2004.tb00238.x
Anderson, J. C., & Gerbing, D. W. J. P. b. (1988). Structural equation modeling in practice: A review and recommended two-step approach. 103(3), 411. https://doi.org/10.1037/0033-2909.103.3.411
Baird, K., Harrison, G., & Reeve, R. (2007). Success of activity management practices: the influence of organizational and cultural factors. Accounting & Finance, 47(1), 47-67. https://doi.org/10.1111/j.1467-629x.2006.00195.x
Banerjee, S. B., Iyer, E. S., & Kashyap, R. K. (2003). Corporate environmentalism: Antecedents and influence of industry type. Journal of Marketing, 67(2), 106-122. https://doi.org/10.1509/jmkg.67.2.106.18604
Bouma, J. J., & van der Veen, M. (2002). Wanted: a theory for environmental management accounting. In Environmental management accounting: Informational and institutional developments (pp. 279-290). Springer. https://doi.org/10.1007/0-306-48022-0_22
Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting—Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(27), 39-50. https://doi.org/10.1111/j.1835-2561.2002.tb00202.x
Burritt, R. L., Herzig, C., & Tadeo, B. D. (2009). Environmental management accounting for cleaner production: the case of a Philippine rice mill. Journal of Cleaner production, 17(4), 431-439. https://doi.org/10.1016/j.jclepro.2008.07.005
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, 33(7-8), 836-863. https://doi.org/10.1016/j.aos.2008.01.003
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner production, 41, 163-173. https://doi.org/10.1016/j.jclepro.2012.10.007
Darnall, N., Henriques, I., & Sadorsky, P. (2008). Do environmental management systems improve business performance in an international setting? Journal of International Management, 14(4), 364-376. https://doi.org/10.1016/j.intman.2007.09.006
Deegan, C. (2003). Environmental management accounting: An introduction and case studies for Australia. Institute of Chartered Accountants in Australia.
Dent, J. F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, Organizations and Society, 15(1-2), 3-25. https://doi.org/10.1016/0361-3682(90)90010-R
Dillman, D. A. (2011). Mail and Internet surveys: The tailored design method--2007 Update with new Internet, visual, and mixed-mode guide. John Wiley & Sons.
Drazin, R., & Van de Ven, A. H. (1985). Alternative forms of fit in contingency theory. Administrative Science Quarterly, 514-539. https://doi.org/10.2307/2392695
Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. https://doi.org/10.1108/09513571011080180
Frost, G. R., & Seamer, M. (2002). Adoption of environmental reporting and management practices: an analysis of New South Wales public sector entities. Financial Accountability & Management, 18(2), 103-127. https://doi.org/10.1111/1468-0408.00147
Frost, G. R., & Wilmshurst, T. D. (2000). The Adoption of Environment‐related management accounting: an analysis of corporate environmental sensitivity. Accounting Forum, 24(4), 344-365. https://doi.org/10.1111/1467-6303.00045
Gale, R. (2006). Environmental management accounting as a reflexive modernization strategy in cleaner production. Journal of Cleaner Production, 14(14), 1228-1236. https://doi.org/10.1016/j.jclepro.2005.08.008
Gunarathne, A. N., Lee, K. H., & Hitigala Kaluarachchilage, P. K. (2021). Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting. Business Strategy and the Environment, 30(2), 825-839. https://doi.org/10.1002/bse.2656
Herzig, C., Viere, T., Schaltegger, S., & Burritt, R. L. (2012). Environmental management accounting: case studies of South-East Asian companies. Routledge.
Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619-626. https://doi.org/10.1016/j.sbspro.2015.01.411
Jasch, C., & Savage, D. E. (2008). The IFAC international guidance document on environmental management accounting. In Environmental Management Accounting for Cleaner Production (pp. 321-336). Dordrecht: Springer Netherlands.
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner production, 11(6), 667-676. https://doi.org/10.1016/s0959-6526(02)00107-5
Kline, R. B. (2016). Principles and practice of structural equation modeling. Guilford publications.
Kokubu, K., & Nashioka, E. (2005). Environmental management accounting practices in Japan. In Implementing Environmental Management Accounting: Status and Challenges (pp. 321-342). Springer.
Kokubu, K., Nashioka, E., Saio, K., & Imai, S. (2003). Two governmental initiatives on environmental management accounting and corporate practices in Japan. In Environmental management accounting—Purpose and progress (pp. 89-113). Springer.
Mokhtar, N., Jusoh, R., & Zulkifli, N. (2016). Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs). Journal of Cleaner Production, 136, 111-122. https://doi.org/10.1016/j.jclepro.2016.01.085
Nguyễn Thị Hằng Nga (2019). Các nhân tố ảnh hưởng đến thực hiện kế toán quản trị môi trường tại các doanh nghiệp sản xuất ở Việt Nam - Nghiên cứu cho các tỉnh thành khu vực phía Nam. Trường Đại học Kinh tế Thành phố Hồ Chí Minh.
Nguyễn Thị Minh Trâm (2021). Các nhân tố ảnh hưởng đến việc vận dụng kế toán quản trị môi trường tại các doanh nghiệp sản xuất trên địa bàn Thành phố Hồ Chí Minh. Trường Đại học Kinh tế Thành phố Hồ Chí Minh.
Nguyễn Thị Ngọc Oanh (2016). Các nhân tố ảnh hưởng đến ý định áp dụng kế toán quản trị môi trường (EMA) tại các doanh nghiệp sản xuất khu vực phía Nam Việt Nam. Trường Đại học Kinh tế Thành phố Hồ Chí Minh.
Otley, D. T. (1980). The contingency theory of management accounting: achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-428. https://doi.org/10.1007/978-1-4899-7138-8
Papaspyropoulos, K. G., Blioumis, V., Christodoulou, A. S., Birtsas, P. K., & Skordas, K. E. (2012). Challenges in implementing environmental management accounting tools: the case of a nonprofit forestry organization. Journal of Cleaner Production, 29, 132-143. https://doi.org/10.1016/j.jclepro.2012.02.004
Parker, L. D. (1997). Accounting for environmental strategy: cost management, control and performance evaluation. Asia-Pacific Journal of Accounting, 4(2), 145-173. https://doi.org/10.1080/10293574.1997.10510518
Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763-773. https://doi.org/10.1016/S0361-3682(02)00028-4
Phan, T. N., Baird, K., & Su, S. (2017). The use and effectiveness of environmental management accounting. Australasian Journal of Environmental Management, 24(4), 355-374. https://doi.org/10.1080/14486563.2017.1354235
Podsakoff, P. M., MacKenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies. Journal of Applied Psychology, 88(5), 879-903. https://doi.org/10.1037/0021-9010.88.5.879
Qian, W., Burritt, R., & Monroe, G. (2011). Environmental management accounting in local government: A case of waste management. Accounting, Auditing & Accountability Journal, 24(1), 93-128. https://doi.org/10.1108/09513571111098072
Qian, W., & Burritt, R. L. (2009). Contingency Perspectives on Environmental Accounting: An Exploratory Study of Local Government. Accounting, Accountability & Performance, 15(2), 39-70.
Rikhardsson, P. M. (2017). Information systems for corporate environmental management accounting and performance measurement. In Sustainable Measures (pp. 132-150). Routledge.
Schaltegger, S., & Burritt, R. (2000). Contemporary environmental accounting: issues, concepts and practice. Greenleaf Publishing.
Schaltegger, S., & Csutora, M. (2012). Carbon accounting for sustainability and management. Status quo and challenges. Journal of Cleaner production, 36, 1-16. https://doi.org/10.1016/j.jclepro.2012.06.024
Tung, A., Baird, K., & Schoch, H. P. (2011). Factors influencing the effectiveness of performance measurement systems. International Journal of Operations & Production Management, 31(12), 1287-1310. https://doi.org/10.1108/01443571111187457
Venturelli, A., & Pilisi, A. (2005). Environmental Management Accounting in Small and Medium-Sized Enterprises. In Implementing Environmental Management Accounting: Status and Challenges (pp. 207-235). Springer.
Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10-26. https://doi.org/10.1108/09513570010316126
Xiaomei, L. (2004). Theory and practice of environmental management accounting. International Journal of Technology Management & Sustainable Development, 3(1), 47-57. https://doi.org/10.1386/ijtm.3.1.47/0
Yakhou, M., & Dorweiler, V. P. (2004). Environmental accounting: an essential component of business strategy. Business Strategy and the Environment, 13(2), 65-77. https://doi.org/10.1002/bse.395